Step 4: Fill up the required fields. Permanent Account Number and soft-copy of the PAN card in JPG formatare required for creation of New User. Please take note thatone can add several services (Hotel, Hotel and Restaurant, Restaurant, Cable, DTH etc.) under single user and file return against each service. But here the User PAN and the added service PAN must have to be the same.

Step 12: Fill up the required fields. Property Address details with PIN, Permanent Account Number, Trade License Number, Registration Certificate Number issued under the Cable Television Network (Regulation) Act, 1995/ License Number issued under the Indian Telegraph Act, 1885 and Bank Account details ( Bank Name, Branch name and Account No.) are required for creation of a new service.

Step 13: Upload the Scan Copy ofTrade License.

Step 14: Upload the Scan Copy of registration certificate issued under the Cable Television Network (Regulation) Act, 1995/ License Number issued under the Indian Telegraph Act, 1885

Step 15: Click on “Create” Button

Step 16: Download your Registration Certificate.

II. What are the documents required for taking Entertainment Tax Registration?

Step 3: Click on “ New User” Button (if you are a registered user then follow step 8 onwards)

Step 4: Fill up the required fields.Permanent Account Number and soft-copy of the PAN card inJPG format are required for creation of New User. Please take note thatone can add several services (Hotel, Hotel and Restaurant, Restaurant, Cable, DTH etc.) under single user and file return against each service. But here the User PAN and the added service PAN must have to be the same.

Step 15: A new service has been added. One can add several services (Hotel, Hotel and Restaurant, Restaurant, Cable, DTH etc.) under single user and file return against each service. But here the User PAN and the added service PAN must have to be the same.

Step 16: Click on the ‘Return’ button which is tagged with each added
service.

Step 17: Fill up all the fields. Leave no field blank.

Step 18: Click on ‘Submit’ button to submit the return. Take a print out
of the submitted return.

FAQs on The Bengal Agricultural Income Tax Act, 1944

1.Who comes under the purview of the Bengal Agricultural Income Tax Act, 1944?

Every Individual, Hindu Undivided Family, Company, Firm or Other Association of Persons having agricultural income derived from land which is used for producing tea.

2.Is every agricultural income is taxable under the Bengal Agricultural Income Tax Act, 1944?

No. Only agricultural income derived from land used for tea production.

3.What is Agricultural Income Tax?

It is a direct tax payable by an Individual, Hindu Undivided Family, Company, Firm or Other Association of Persons on the total agricultural income derived from land used for tea production.

4.What is total agricultural income?

In brief it is a summation of the following agricultural incomes:

a) Agricultural income from rent or revenue,

b) Agricultural income from Sale of Green tea leaves

c) Agricultural income portion as computed by the central Income Tax Department of the income derived from agriculture and business by cultivation, manufacture and sale of tea,

d) Dividends from shares in the agricultural income of firms, association of persons and Hindu Undivided Families.

5.What are the rates of Agricultural Income Tax?

Category of assessee

Amount of total agricultural income

Rate of Agricultural Income Tax

Individual, HUF

Up to Rs. 10,000/-

Nil

Next Rs.5000/-

17%

Next Rs.5000/-

23%

Next Rs.5000/-

30%

Next Rs.5000/-

40%

Next Rs.10,000/-

50%

On the balance amount

60%

Domestic Company, Firm or Other Association of Persons

On the Total Agricultural Income

30%

Foreign Company

On the Total Agricultural Income

80%

6.The time when the Agricultural Income Tax is required to be paid?

The Agricultural Income Tax is required to be paid in advance and in 3 (Three) equal instalments on the following dates-

1st Instalment- by 15th day of September

2nd Instalment- by 15th day of December

3rd Instalment- by 15th day of March of each financial year.

7.Is there any due date for filing return of Total Agricultural Income ?

30th day of June following the previous year.

8.Where the assessee can file his return?

Place

Return to be filed

a) District where the assessee’s tea garden is situated

Office of the AI Tax Directorate situated in that district

b) District where the assessee’s Registered Office is situated.

Office of the AI Tax Directorate situated in that district

The assessee can chose either place (a) or place (b).

9.Can loss be carried forward?

Yes. Loss suffered from agricultural income is carried forward for 6 (six) successive years.

10.How to claim depreciation?

The claim of depreciation of any irrigation, or protective work or other capital asset used for deriving agricultural income from sale of green tea leaves, is required to be submitted in form I.

11. How to determine agricultural income which is partly agricultural and partly business income?

As empowered by the Constitution of India, the Income Tax department computes the income which is partly agricultural and partly business income under the Income Tax Act, 1961. Therefore they apply rule 8 of the Income Tax Rules 1962, to apportion the said income in the ratio of 60:40. That 60% income is considered as agricultural income under the Bengal Agricultural Income Act, 1944.

12.When appeal can be filed?

The assessee can file an appeal to the Assistant Commissioner of Agricultural Income Tax against any order passed by the Agricultural Income Tax Officer. The said appeal is to be filed within 30 days of receiving the demand notice or intimation of any order.

13.How to claim refund?

To claim refund of agricultural income tax, application is to be made in form 19 to the concerned officer.

FAQs on The Bengal Amusements Tax Act, 1922

1.Who comes under the purview of the Bengal Amusements Tax Act, 1922?

A proprietor in relation to any entertainment

2.Who is a proprietor?

“proprietor” in relation to any entertainment includes, -

a)any person, b) a licensee of cinematograph exhibition under the West Bengal Cinemas (Regulation) Act, 1954, c) a licensee under the West Bengal Gambling and Prize Competitions Act, 1957, and d) a society, who is responsible for, or who is for the time being in charge of, the management thereof.

3.What is meant by “Society”?

“society” includes a company, institution, club or other association of persons by whatever name called.

4.What is “Entertainment”?

“Entertainment” includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment.

5.What is meant by “Admission”?

“Admission” includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;

6.What is “Multiplex Theatre Complex”?

“multiplex theatre complex” means a film-cum-theatre-cum-cultural centre which provides not less than [two] theatres in such complex,-

(i) with a minimum sitting capacity of [700] in the city of Kolkata where the Commissioner of Police is the licensing authority under the West Bengal Cinemas (Regulation) Act, 1954, or

(ii) with a minimum sitting capacity of [500] in an area, where the District Magistrate is the licensing authority under the West Bengal Cinemas (Regulation) Act, 1954, and includes such other multi-entertainment activities and facilities, as the State Government may, by notification in the Official Gazette specify.

7.What is “Show Tax”?

The tax required to be paid by any theatrical performance, jatra and dramatic performance held in open air or any place, other than a hall or auditorium or building, to which persons are admitted for payment .

8.What are the rates of “Show Tax”?

@ Rs.200/- per show.

9.What is “Entertainment Tax”?

It is a tax o charged on all payments for admission to any entertainment.

10.What are the rates of “Entertainment Tax”?

Class of entertainments

Value of tickets

Rate of entertainment

(a) Cinematograph Exhibition

(i) Bengali, Nepali, or Santhali Cinema

(j) Cinema of Other languages

2%

30%

(b) Horse Racing

(i) Up to Rs.5/-

(ii) Above Rs.5/- to Rs.10/-

(iii) Above Rs.10/-

25%

40%

60%

(c) Cabaret at the place other than hotel /restaurant

Any value

100%

(d) Musical soiree, magic show and

dance (except cabaret)

(i) up to Rs.100/-

(ii) above Rs.100/-

Nil

20 %

(e) Theatrical performance, Jatra and

dramatic performance held in a

hall, auditorium or building

(i) up to Rs.100/-

(ii) above Rs. 100/-

Nil

20 %

(f) Pool game or bowling game

Any value

20 %

(g) Sports & games held in an amusement park, theme park or water games park

Any value

20 %

(h) Sports & Games

(i)Up to Rs.500/-

(ii) Above Rs.500/

(iii) Up to Rs. 3000/- (Season Ticket)

(iv) Above Rs. 3000/- (Season Ticket)

Nil

20%

Nil

20%

(i) Any entertainment other than circus, horse racing or cabaret

(i) up to Rs. 100/-

(ii) above Rs. 100/-

Nil

20 %

11.What is “Service Charge”?

The amount which is realised separately from any person in respect of his admission to such cinematograph exhibition for the purpose of incurring expenditure towards electricity, repair, maintenance and for the benefit of the employees of such cinema hall.

12.Is Entertainment Tax payable on the Service Charge realized?

No

13.What are the rates of Service Charge?

(i) not exceeding rupees two in the case of a fan-cooled cinema hall,

(ii) not exceeding rupees two and fifty paise in the case of a blower-cooled cinema hall, and

(iii) not exceeding rupees three in the case of an air-conditioned cinema hall.

14.How to utilize Service Charge?

70% of the collected service charge is to be utilized towards electricity, maintenance and repair of the cinema hall.

Balance 30% of the collected service charge is to be utilized for the employee’s (permanent, temporary or casual employee) benefits in providing:

a) Cash value of food concession

ii) DA, HRA, Bonus, Commission, any other allowance payable under rule or contract.

iii) Gratuity, Pension fund, Provident Fund.

15.What are the procedures for introducing computerized ticketing system?

Category

Application form

Authority giving permission

Security Deposit

Existing Cinema Hall

Form III

Commissioner of Entertainment Tax, WB

8 days average E.Tax collection based on last 30 days collection

New Cinema Hall

Form III

Commissioner of Entertainment Tax, WB

8 days E.Tax collection based on 75 % of Houseful capacity

Existing Amusement Park/Theme Park/Water Games Park/Pool Games Parlour/Bowling Game Complex

Form III

Commissioner of Entertainment Tax, WB

average collection of 30 days based on last 12 months collection

New Amusement Park/Theme Park/Water Games Park/Pool Games Parlour/Bowling Game Complex

Form III

Commissioner of Entertainment Tax, WB

average collection of 30 days based on self estimate in coming 12 months collection

16.What are the procedures for filing return?

Category

Return form No

Time limit for filing return

Documents to be submitted with return

Cinema Hall

Manual Ticketing system- Form VI

Computerized Ticketing System- Form IV

By Tuesday ending a week

Challans showing payment of Entt. Tax for those who are not using Entt. Stamp.

Amusement Park/Theme Park/Water Games Park/Pool Games Parlour/Bowling Game Complex

Computerised ticket- Form V

Others- Form VII

Within 30 days ending a month

Challans showing payment of Entt. Tax for those who are not using Entt. Stamp.

Challans showing payment of Entt. Tax for those who are not using Entt. Stamp.

17.What is the time limit for filing appeal under the BAT Act, 1922?

30 days from receipt of demand notice or any order passed by an assessing officer.

18. What are the procedures for obtaining Subsidy?

Category

Application Form

Time Limit

Where to submit the form

Amount of subsidy

New Cinema Hall

Form IX

Within 60 days

From receipt

Of permanent

Cinema license

To the Government of West Bengal and two copies of Form IX to The CAIT, WB, if the hall is situated in the Kolkata Extended Area and to the District Magistrate where the hall is not situated within the Kolkata Extended Area.

Retention of Entt. Tax for 2 yrs. From 1st day cinema exhibition or 1st day of week of communication of the Govt. permission order, whichever is later.

Existing Cinema Hall for modernization and / or expansion

Form X & Form XI

Form X before 90 days of proposed work and Form XI after the work

To the Government of West Bengal and copy of Forms to The CAIT, WB,

Retention of Entt. Tax for 2 yrs. From 1st day of week of communication of the Govt. permission order or till date when realization of invested amount, whichever is earlier.

New or converted Multiplex Theatre Complex

Form XII

Ordinarily within 90 days after construction of such complex or ordinarily within 90 days before commencement of such complex

To the Government of West Bengal and copy of Form to The CAIT, WB,

Depending on the location, the subsidy period ranges as under:

New MTC- From 3 to 7 years

Converted MTC- From 2 to 6 years

19. What is “Bet”?

“Bet” includes “wager”

20.What is “Betting”?

“Betting” includes wagering.

21.Who is “backer”?

“Backer” includes any person who bets at a totalisator or with a licensed book-maker on a horse race or pony race held on a race course within or outside West Bengal.

22. What is Race “Course”?

“Race course” means any ground on which a horse race or a pony race can be held.

23. Who is “Steward”?

Steward” means a member of a racing club who manages the affairs of such club either as its authorised representative elected in accordance with its rules or nominated by the State Government.

24.Who is “Licensed Bookmaker?

Licensed bookmaker” means any person who carries on the business or vocation of or acts as a bookmaker or turf commission agent under a license or permit issued by a licensee to enable him to carry on his business or vocation as such bookmaker or turf commission agent.

25. What is “Totalisator”?

“Totalisator” means a totalisator, in an enclosure which the stewards controlling a race-meeting have set apart in accordance with the 5[West Bengal Gambling and Prize Competitions Act, 1957], and includes any instrument, machine, or contrivance known as the totalisator, or any other instrument, machine, or contrivance of a like nature or any scheme for enabling any number of persons to make bets with one another on the like principles.

26. What are the rates of Totalisator Tax & Betting Tax?

Name of the Tax

Area

Rate of Tax

Totalisator Tax

Within or outside West Bengal

Win/Place in a race @ 5%

Other @ 10%

Betting Tax

Within or outside West Bengal

15%

27. When the Totalisator Tax & Betting Tax are required to be paid?

Name of the Tax

Due date of payment

The person by whom tax to be paid

Totalisator Tax

Within 7 days ending a race day

The Steward

Betting Tax

Within 14 days of last racing day of a race meeting

The Licenced Bookmaker.

28. When to file return?

Name of the Tax

Return Form No.

Due time for submitting return

Totalisator Tax

Form No. XXVIII

Within 7 days of each racing day

Betting Tax

Form No. XXIX together with statement in form no. XXX

Within 7 days of last racing day of a race meeting

FAQs on The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972

1. What is “Entertainment”?

Entertainment means any exhibition, performance, amusement, game, sport, cabaret, dance or floor show held in the hotel or restaurant.

2. What is "luxury"?

Luxury means provision for air-conditioning through air-conditioner or central air conditioning or any other mechanical means or air cooling through air- coolers provided in the hotel or restaurant.

3. What does a "hotel" mean?

Hotel means a building or part of a building or any place where any activity or business is carried on in providing lodging or boarding or any kind of accommodation with or without supply of food, drinks or refreshments, to the members of the public on payment or for any consideration with the object of making profit.

4. What does a "restaurant" mean?

Restaurant means an eating house.

5. What does a "proprietor" mean?

A proprietor in relation to a hotel or restaurant means the person who for the time being is in charge of management of a hotel or restaurant.

6. Is a banquet hall or conference room of a hotel included in the purview of luxury tax?

Yes.

7. Who comes under the purview of Entertainment Tax?

Every person who is admitted into or enters any place, within either a hotel or restaurant provided with luxury where an entertainment is provided comes under the purview of Entertainment Tax.

8. Who comes under the purview of Luxury Tax ?

Every proprietor of a hotel or restaurant where there is a provision for luxury is liable to pay luxury tax.

9. What is the rate of Entertainment tax ?

Entertainment Tax shall be calculated @ 30 % on the total sum paid for all services including food and drink supplied to every person and also including any fee for admission into such place of entertainment. Provided that the Entertainment Tax shall in no case be less than 60 % of such payment for admission to the place of entertainment if the payment is charged for admission to the place of entertainment.

10. What is the rate of Luxury Tax ?

In case of hotel:

SL No.

Daily charges of a room in a hotel provided with luxury

Rate of tax

1.

Daily charges of a room not exceeding Rs. 1000/-

Nil

2.

Daily charges of a room exceeding Rs. 1000/- but not exceeding Rs. 3000/-

One–fourth of the amount of Luxury tax payable per annum for a restaurant shall be deposited quarterly within ten days from the expiry of any quarter.

In case of a hotel, luxury tax shall be deposited within ten days from the expiry of any quarter calculated at specified rate.

12. When to pay Entertainment tax ?

Where the entertainment in such a hotel or restaurant is not a regular feature, within three days of the date of an entertainment or where the entertainment in such hotel or restaurant is a regular feature, in respect of entertainment during a month within the seventh day of the month following the month of entertainments.

13. When to submit return for Entertainment Tax ?

Return is to be submitted within ten days of the date of deposit of Entertainment tax to the Assessing Officer in Form A along with the copy of the Treasury Challan showing the payment.

14. When to submit return for Luxury Tax ?

Return is to be submitted within ten days of deposit of the luxury tax to the assessing Officer in Form AA along with the copy of the Treasury Challan showing the payment of luxury tax.

15. When to file an appeal under the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 ?

Any proprietor aggrieved by an order made under this Act or the rules made thereunder may appeal to such authority and in such manner as may be prescribed within 60 days from the date on which he receives intimation for such order.

16. What is the time-line forapproval of Luxury Tax Registration application made under the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 ?

One day from the date of the receipt of Luxury tax Registration application as per Government of West Bengal Notification No. 855-F.T. dated 12.06.2015

FAQs on The West Bengal
Entertainment-cum-Amusement Tax Act, 1982

1.Who comes under purview of The West Bengal
Entertainment-cum-Amusement Tax Act, 1982?

i)Cable Operator

ii)DTH Operator

iii)Sub-Cable Operator

iv)Holder of Video Cassette Player Set

v)Holder of Video Cassette Player Set
in Omnibus

2.Who is a Cable Operator?

Cable operator means any person who provides cable service
directly to customers or transmits signal to a sub-cable operator through a
cable television network and otherwise controls or is responsible for the
management and operation of a cable television network.

3.Who is a DTH Operator?

An operator licensed by the Government of India to distribute
multi-channel television programmes by using a satellite system directly to
subscriber’s premises without passing through intermediary such as cable
operator or sub-cable operator.

4.Who is a Sub-Cable
Operator?

A person other than Cable
operator, who, on the basis of an agreement, contact or any other arrangement
made between him and such cable operator from whom he receives signal for
exhibition of performance, film or any
programme to the customer.

5.What is the definition for Holder of Video Cassette Player
Set?

A person who owns a
video cassette player set and includes a person, who is, for the time being, found
in possession of such set.

6.What is the definition for Holder of Video Cassette Player
Set in Omnibus?

Holder of any Video cassette player set or sets who makes any
public performance or in an Omnibus registered under The Motor Vehicles Act,1939.

7.What is meant by “Cable
Service”?

Transmission or re-transmission of programmes including
broadcast television channel signals or satellite television channel signals or
both through cables or by any other means.

8.What is Cable Television Network?

Any system consisting of a set of closed transmission paths
and associated signal generation, control and distribution equipment, designed
to provide cable service for reception by multiple customers.

9.Who is a Subscriber?

A person who receives the signals of a service provider at a
place indicated by him to the service provider, without further transmitting it
to any other person.

10.What are the rates of Tax for each connection payable by the
Cable/DTH Operator?

Area of Exhibition

Rate of Tax

Within the area of the Kolkata Metropolitan Area as
described in the First Schedule to the West

Bengal Town and Country (Planning and Development)
Act, 1979

Rs. 10 per month for each subscriber

within any area other than the area specified above

Rs. 5 per month for each subscriber

11.When to apply for certificate of enrollment for Sub-Cable
Operator ?

Every sub-cable operator shall make
an application for a certificate of enrollment in the prescribed manner to the
prescribed authority within 90 (ninety) days from the date of transmitting any
performance, film or programme for exhibition.

12.Is there any Penalty Provision for late Application by
Sub-Cable Operator?

Yes, A penalty of sum not exceeding
20(twenty) rupees for each month of Delay

13.Is there any Penalty Provision for late/non-payment of tax by
Sub-Cable Operator?

Yes, a penalty of a sum not
exceeding 50 (fifty) rupees for each
month of default.

14.What are the rates of Tax payable by The Holder of Video
Cassette Player Set?

Area of Exhibition

Seating Capacity

Rate of Tax

Within the area of the Kolkata Metropolitan Area as
described in the First Schedule Calcutta Municipal Corporation Act,1980

<100

Rs. 900 per week

100-200

Rs. 1200 per week

>200

Rs. 1500 per week

within any Municipal Corporation area other than the
area specified above

<100

Rs. 600 per week

100-200

Rs. 900 per week

>200

Rs. 1250 per week

An other than the area referred above

-

Rs. 600 per week

15.When to pay the tax by the Holder of VCP/VCR/VCD/DVD set/sets
makes public performance or exhibition of films?

Within 7 Days from the end of a Week.

16.When to get Registration for Cable/DTH Operator?

Within 90 (ninety)
days from the end of the month in which he has become liable to pay tax.

17.Is there any Penalty Provision for Non/Late Registration of
Cable/DTH Operator ?

Yes, penalty of a sum maximum Rs.5000 (five thousand rupees) for each month of default.

18.When To Pay Tax?

Within 21 (Twenty One) days, immediately after expiry of each
month in which he has become liable to pay tax.

19.When to submit return?

Within 30 (Thirty) days, immediately after expiry of each
month.

20.In which form the return to be submitted?

For Cable Operator – Form 1F

For DTH Operator – Form 1FA

21.Is There any Interest provision for late payment of Tax?

Yes, 1 (one) per centum for each default month.

22.Is there any Penalty Provision for late submission of return?

Yes, If a cable operator/DTH
operator fails to submit return (along with receipted copy of tax paid) within
due date, in addition of the tax, a
penalty not exceeding the tax assessed may be imposed by the assessing officer.

23.Is It Necessary to maintain Accounts, records etc?

Yes, Every Cable/DTH Operator shall
maintain and keep true and up-to-date accounts and records and produce before
the prescribed officer during enquiry.

25.Do the Cable Operator/ DTH Operator will have to pay both
Penalty and Interest?

Yes, Both Interest and Penalty, as
determined by the assessing Officer, are to be paid along with the Tax amount.

26.When to file an appeal under The West Bengal
Entertainment-cum-Amusement Tax Act 1982?

Any Cable/DTH operator aggrieved by
the order made under this Act or Rule made there under, may appeal to such
authority and in such manner may be prescribed, within 60 (Sixty) days from the date on which He
receives Such notice or intimation of such order.

27. What
is the time-line for approval of Entertainment Tax Registration application
under the West Bengal Entertainment-cum-Amusement Tax Act 1982?

One Day from the date of receipt of
Entertainment Tax Registration application as per Government of West Bengal Notification
No.856-F.T. dated 12.06.2015.

FAQ
on The West Bengal Primary Education Act, 1973

1. Who comes under the purview of The West Bengal
Primary Education Act, 1973?

All Tea estates/gardens who are
producing Green tea Leaves in the State of West Bengal are liable to pay Education Cess.

"tea
estate" shall mean any land used or intended to be used for growing plant
Camelia Sinensis (L) O.Kuntze and producing green tea leaves from such plant,
and shall include land comprised in a factory or workshop for producing any variety of the
product known commercially as
"tea" made from the leaves of such plant and for housing the persons employed in the tea estate and other
lands for purposes ancillary to
the growing of such plant and producing green tea leaves from such plant.

4.At what rate this Education Cess is payable?

This
cess is to be levied annually at the rate of four paise for each kilogram of
green tea leaves produced.

5.When
the Education Cess is to be paid?

75% in 3 equal instalments by 31st July, October and January. Balance 25%
within 1 month ending a year.

6.Do
the tea estate is required to take registration?

Yes
within 2 months of acquisition of ownership of the tea estate.

7.What
are the procedures to take registration?

Application in Form I to be
submitted to the concerned officer who will then provide the Registration Certificate in Form II.

8.What are procedures for filling returns?

Every
owner of a Tea estate/garden shall furnish to the assessing officer for every
year a return in FORM III within 30 days from the expiry of such year in
respect of the Education Cess payable by him on such tea estate.

9.Is interest payable for delayed or non-payment
of Education Cess?

Yes.

Where a
tea estate files a return but defaulted in making cess payment in due time or
where a tea estate fails to furnish a return & also defaulted in making E
Cess payment, shall pay a simple interest at the rate of one per centum for
each calendar month of default.

10.What is
the process of filling appeal?

The
assessee can file an appeal to the Assistant Commissioner of Agricultural
Income Tax against any order passed by the Agricultural Income Tax Officer. The
said appeal is to be filed within 30 days of receiving the demand notice or
intimation of any order provided that the assessee have paid the admitted cess
plus 50% of (assessed cess – admitted cess) and admitted interest.

11.Is there any exemption from payment of
Education Cess?

Yes. As per
Notification No. 507-F.T. dated 31.03.2015, the tea estate is exempted from
payment of Education Cess for one year with effect from 01.04.2015.

FAQ on The West Bengal Rural Employment and Production Act, 1976

1. Who comes under the purview of The West Bengal
Rural Employment and Production Act, 1976?

All Tea estates/gardens who are
producing Green tea Leaves in the State of West Bengal are liable to pay Rural Employment Cess.

"tea
estate" shall mean any land used or intended to be used for growing plant
Camelia Sinensis (L) O.Kuntze and producing green tea leaves from such plant,
and shall include land comprised in a factory or workshop for producing any variety of the
product known commercially as
"tea" made from the leaves of such plant and for housing the persons employed in the tea estate and other
lands for purposes ancillary to
the growing of such plant and producing green tea leaves from such plant.

4.At what rate this Rural Employment Cess is
payable?

This
cess is to be levied annually at the rate of eight paise for each kilogram of
green tea leaves produced.

5.When
the Rural Employment Cess is to be paid?

75% in 3 equal instalments by 31st July, October and January. Balance 25% within 1 month ending a year.

6.Do
the tea estate is required to take registration?

Yes
within 2 months of acquisition of ownership of the tea estate.

7.What
are the procedures to take registration?

Application in Form I to be
submitted to the concerned officer who will then provide the Registration
Certificate in Form II.

8.What are the procedures for filling returns?

Every
owner of a Tea estate/garden shall furnish to the assessing officer for every
year a return in FORM III within 30 days from the expiry of such year in
respect of the Rural Employment Cess payable by him on such tea estate.

Where a
tea estate files a return but defaulted in making cess payment in due time or
where a tea estate fails to furnish a return & also defaulted in making
Rural Employment Cess payment, shall pay a simple interest at the rate of one
per centum for each calendar month of default.

10.What is
the process of filling appeal?

The
assessee can file an appeal to the Assistant Commissioner of Agricultural
Income Tax against any order passed by the Agricultural Income Tax Officer. The
said appeal is to be filed within 30 days of receiving the demand notice or
intimation of any order provided that the assessee have paid the admitted cess
plus 50% of (assessed cess – admitted cess) and admitted interest.

11.Is there any exemption from payment of Rural
Employment Cess?

Yes. As per
Notification No. 505-F.T. dated 31.03.2015, the tea estate is exempted from payment
of Rural Employment Cess for one year with effect from 01.04.2015.